Consolidating subsidiary under equity method


27-Nov-2016 05:43

This option will be attractive to venture capital companies, which may hold an equity stake for several years.The previous requirements for excluding subsidiaries held for resale from consolidation were much more onerous.The definition of a joint venture remains an economic activity subject to joint control.

Till such time, the courts and the CLB will continue to function.

The definition for an associate is largely unchanged and comprises significant influence, which is the power to participate in the financial and operating policies of an entity.



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